{"id":73891,"date":"2025-10-01T09:07:53","date_gmt":"2025-10-01T03:37:53","guid":{"rendered":""},"modified":"2025-10-01T09:07:53","modified_gmt":"2025-10-01T03:37:53","slug":"bid-rejected-for-failing-to-file-latest-gstr-3b-on-time-delay-deemed-material-deviation-challenge-dismissed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73891","title":{"rendered":"Bid rejected for failing to file latest GSTR-3B on time; delay deemed material deviation, challenge dismissed"},"content":{"rendered":"<p>Bid rejected for failing to file latest GSTR-3B on time; delay deemed material deviation, challenge dismissed<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petitions, holding that the petitioner&#39;s failure to submit the latest GSTR-3B within the prescribed period constituted a material deviation rendering the bid non-responsive. The Court found no cogent explanation for the delayed filing, concluded the omission substantially affected bid validity and was inconsistent with tender conditions, a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93001\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bid rejected for failing to file latest GSTR-3B on time; delay deemed material deviation, challenge dismissedCase-LawsGSTThe HC dismissed the writ petitions, holding that the petitioner&#8217;s failure to submit the latest GSTR-3B within the prescribed period c<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73891","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73891"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73891\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}